The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-03-17

of all taxes, is absolutely indispensable to
an efficient government. Any system or
practice which permits and invites neg
lect, Indifference or carelessness in these
matters, will sooner or later lead to Grim
inal wrong and abuse.
This investigation has shown that the
law requiring tax collectors to make,
under oath, quarterly report, showing
the taxes collected for the state in such
period of time, has been, SO far AS we
were able to learn, almost totally disre-
garded for many years past, both by the
comptroller's department and tax col
lectors throughout the state.
We think that it would be we'll to enact
law requiring such reports to be made
monthly, and that it be made penal
offiense to fail, neglect or refuse to COM
ply with the same; and that it be made
the imperative duty of the comptroller to
enforce strict com pliance with such law,
with proper penalty for failure or
neglect on his part.
We find that most tax collectors pay
but little attention to, or make
any effort to, comply with
that law which req uires them to make
final settlements each year, for the taxes
of the preceding year, on or before the
first day of July.
For the year 1885 we find that there
were only about ten out of over one hun
dred and eighty tax collectors that made
settlements in strict compliance with this
statutory law, and that on the first day of
October, 1886, there were eighty eight tax
collectors unheard from on final settle.
ment for the taxes of the year 1885. We
call attention to the first of October, be-
cause on that day they were authorized to
commence the collection of taxes on the
rolls of 1886. On the first of January,
1887, there we're about forty who had not
made final settlement on their tax &C
count of 1885.
1t is the very worst policy to let these
accounts run for any period of longer
than the time fixed by law for the final
settlement, but when such accounts are
permitted to remain unsettled, until
the first of the succeeding January,
or December it amounts to culpable neg
ligence, and the evil ought to be speedily
removed. If collectors can Thus evade
final settlement for the taxes of any pre-
vious year until they are authorized to
collect, and do collect the taxes for the
following year, it is patent that it would
then be impossible for the department to
tell anything about their accounts, as they
might, for instance, send in collections on
the taxes for 1885 and get credit on their
1885 tax account.
Thus, it will be seen that with such tax
collections it is impossible to tell when
they are defaulters, unless they die or fail
to be reelected, and an investigation of 4,
their accounts is ordered. Besides, if it
is ascertained that he is a defaulter and
Is lnsolVent, 1t is difficult to tell when the
same occurred and what bondsmen are
liable.
On the 18th day of January, 1887, there
was due and unaccounted for to the state
by tax collectors, on account for the wear
1885, about $165O0O.
On the 22d day of January, 1887, the
tax collector of Galveston county
made his final settlement for the taxes of
1855. Up to this time, from May, 1886,
he had made no deposits. On the 22d
day of January, 1887, he finally closed his
accounts, with sundry credit papers
amounting to $35,000, and a draft for
S3O,OOO In cash; and, as matter of fact
this 100000 did not reach the vaults of
the treasury until the 18th of February,
I6o7-seVen and half months after the
time fixed by law for final settlement of
his accounts, and long after the time fixed
for the collection of taxes on the rolls for
1886.
TWAS not in the scope or power of
your committee to ascertain where this
$4,000 was doing service as circulating
medium from June, 1886, to January IS,
1887.
While this is an extreme case, perhaps,
as to the amount involved, and for that
reason we notice it thus specifically, it is
only QUE, however, of many of a similar /,
END. 1t requires no comments to disclose
the defects of a system and the made
quacy OF the rules that has countenanced
'uch palpable violation and disregard
of the laws.
rev tax collectors have complied with
the law requiring them to remit funds to
Inc treasury when they have $500 on
hand.
On the contrary. it is frequently the
'ase that they make remittances in FIVE J
% anu IN some cases-twenty and
onouoanu uOildr drafts.
Nearly all the public funds are now for.
TVarded direct to the comptroller in the
shape of bank drafts, and, as a matter of
course, under such system exchange on
'emote places and places with which there
s little commercial intercourse will be
forced on the state. For this reason such
'xchange Is frequently at discount, and
u making collections of the same the de-
oartment is put to much trouble.
Inc spirit and language of the statu-
DRY provisions on the subject OF collect
ng and forwarding public funds contem-
'lateS the prompt entrance into the state
reasury alone, as the only place for their
awful custody, until paid out for the sup
port OF the state government, and vet our
investigation has shown that bv insensible "
iegrees and through various means and
Methods the (entire) finances and financial
machinery of the state has been, to a great
1tent, absorbed by the comptroller's de-
'artment.
Chl9f among the causes that has brought